1981 (1) TMI 260

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y amounting to ₹ 23446.96 was rejected by the Superintendent of Central Excise by an endorsement on the RT-12 return. The Appellate Collector dismissed the appeal on the ground that it was the Asstt. Collector who was qualified to give a decision on the petitioner s refund claim, the Superintendent being not competent to pass orders on the admissibility or otherwise of the refund claim. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X